Amanda, Bella (2023) Analisis Fraud Pentagon Terhadap Kecurangan Laporan Keuangan Dengan Metode F-score Model (studi Empiris Pada Perusahaan Bumn Yang Terdaftar di Bursa Efek Indonesia (bei) Periode 2018-2021). Other thesis, Universitas Islam Riau.

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Abstract

This research aims to examine the elements of financial statement fraud in the fraud pentagon theory. The fraud pentagon is represented by eight variables: two pressure elements (financial target, external pressure), two opportunity elements (effective monitoring, nature of industry), one rationalization element (TATA total accrual ratio), one capability element (change in director), and two elements of arrogance (frequent number of CEO's pictures, dualism position). These elements are hypothesized to influence financial statement fraud. Financial statement fraud is measured using the F-Score Model. The sample selection method in this research used purposive sampling from 27 state-owned companies listed on the IDX from 2018 to 2021. For hypothesis testing, a multiple linear regression analysis model was used with SPSS 24. The results of this study show that financial targets, rationalization, frequent number of CEO's pictures, and dualism position have an influence on fraudulent financial reporting, while external pressure, effective monitoring, nature of industry, and capability have no effect on fraudulent financial reporting.

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